eng Chamber of Financial Auditors of Romania Audit Financiar 18448801 2017-05-01 15 146 207 217 10.20869/AUDITF/2017/146/207 9533 article Etumudon Ndidi ASIEN ndidi_66@yahoo.co.uk 49 Federal University Otuoke, Nigeria This paper empirically examines capital structure signalling to auditors. Financial structure has adverse selection that can negatively affect auditors’ perception of firm value or risk, which can lead the auditor to charge high price. We expect firms’ financial structure to positively relate with auditors’ pricing. Using panel data analysis methodology to analyse data of 311 firm-year observations of non-finance firms covering the period 2012-2015, pooled OLS regression results suggest that financial structure is positively related to auditors’ price. We find that equity, but not debt, is significantly related to auditors’ price. These results hold after controlling for auditor type. The positive relations suggest lower perceptions of firm value (hence high risk) by auditors, thereby making firms to pay higher auditors’ price. This suggests that auditors penalise equity financed firms more than debt financed firms, probably because auditors interpret equity financing as firms’ inability to raise debt. Based on the findings, we recommend that auditors should monitor the capital structure of their clients to guide them in pricing their services. We also recommend that corporate finance managers should rebalance their firms’ capital structure cognisant of the fact that it signals to auditors. http://revista.cafr.ro/temp/Article_9533.pdf capital structure equity debt auditors price panel data audit price eng Chamber of Financial Auditors of Romania Audit Financiar 18448801 2017-05-01 15 146 218 229 10.20869/AUDITF/2017/146/218 9534 article Catalina Florentina PRICOPE catalina.pricope@gmail.com 48 Bucharest University of Economic Studies Globalisation has contributed to the acceleration of international capital transactions and has increased investors’ need to access homogeneous, reliable and comparable financial reports. The objective of the study is to investigate the impact of International Financial Reporting Standards adoption on foreign direct investment flows in poor countries. In order to achieve this objective, the propensity score matching method was applied on a sample of 38 poor countries between 2008 and 2014. Results indicate that International Financial Reporting Standards adoption has a positive impact on foreign direct investment flows in poor countries. http://revista.cafr.ro/temp/Article_9534.pdf IFRS adoption foreign direct investment poor countries propensity score matching eng Chamber of Financial Auditors of Romania Audit Financiar 18448801 2017-05-01 15 146 230 243 10.20869/AUDITF/2017/146/230 9535 article Thanalechumy Seeramulu 43 Edward Wong Sek Khin edwardwong@um.edu.my 44 Rusnah Muhamad 45 Lau Wee Yeap 46 Mohammad Nazri 47 Faculty of Business and Accountancy University of Malaya, Malaysia " Faculty of Business and Accountancy University of Malaya, Malaysia "Faculty of Business and Accountancy Faculty of Business and Accountancy University of Malaya, Malaysia Faculty of Business and Accountancy University of Malaya, Malaysia This study examines the relationship between the CSR of organizational structure and job characteristics that influence employee job performance in the Malaysian context. Hence, it is important to study and analyze these two factors within the CSR taxonomy describing how these factors significantly influence employee job performance and to make recommendations how performance can be promoted among employees. This paper is based on a quantitative research approach where responses were gathered from the working population within Malaysia SMEs. The results from this study will help to point out the influence of these factors on the employee job performance and provide guidance to an organization for which these aspects should be emphasized in order to increase employees’ job performance to align performance with organizational goals. The analysis includes two dimensions of CSR taxonomy of organizational structure namely, centralization and formalization, as well as a set of five dimensions of job characteristics, such as task identity, task significance, skill variety, autonomy and feedback. The results of these findings show that job characteristics such as task significance, autonomy, feedback, and skill variety, positively influence job performance with autonomy having highest predictive power on job performance. The results of these findings reveal that the organizational structure does not contribute to the prediction of job performance even though a significant positive correlation exists between the structure and job performance in the Pearson correlation coefficient test. Therefore, this study will enrich the existing knowledge in the area of human resource management by focusing on job performance management. http://revista.cafr.ro/temp/Article_9535.pdf CSR organizational structure job performance and organizational goals. eng Chamber of Financial Auditors of Romania Audit Financiar 18448801 2017-05-01 15 146